Thinking about renting your Kona home for stays under 30 days? The rules in Hawaiʻi County are specific, and missing a step can lead to fines or a forced shutdown. You want clarity so your plans stay on track and your investment stays protected. In this guide, you’ll learn what counts as a legal STVR in Kailua‑Kona, where they are allowed, how to register, what to include in your ads, and which taxes apply. Let’s dive in.
What counts as an STVR in Kona
A Short‑Term Vacation Rental, or STVR, is a dwelling rented for 30 consecutive days or less where the owner or operator does not reside on the site and up to five bedrooms are used for guests. Hawaiʻi County regulates STVRs under Ordinance 2018‑114 and Planning Department Rule 23. You apply and comply through the County’s STVR program. You can review official definitions, forms, and instructions on the County’s Short‑Term Vacation Rentals page.
- Learn more on the County STVR page: Hawaiʻi County Planning Department STVR resources
Where STVRs are allowed in Kailua‑Kona
New STVRs are generally allowed in resort and commercial areas, including Resort districts, General Commercial, Village Commercial, and many multi‑family RM zones where condominium rules allow it. New STVRs are generally not allowed in most single‑family residential or agricultural zones. Kailua‑Kona includes resort nodes and pockets along Aliʻi Drive and Keauhou where STVRs may be permitted, while many inland neighborhoods are in zones that prohibit new STVRs.
- Always verify zoning for your exact parcel, also known as the TMK.
- Confirm whether the property sits in a Resort or Resort‑Node area.
- If the home is a condo, check the AOAO and CC&Rs because private rules can prohibit short‑term renting even when zoning allows it.
- Ask the County Planning Department if an STVR registration or Nonconforming Use Certificate, called an NUC, already exists for the TMK.
For official guidance and staff contacts, start here: County STVR resources and forms
Registration, NUCs and required documents
There are two main pathways to operate legally:
- STVR Registration for properties in zones where STVRs are permitted.
- STVR Registration plus a Nonconforming Use Certificate for pre‑existing rentals outside permitted zones. NUCs are renewable and do not allow new units in prohibited zones.
Typical items you will be asked to provide include:
- Completed STVR application and signed Statement or Affidavit of Compliance.
- Proof of active State tax accounts: GET and TAT registration certificates.
- Proof that property taxes are current.
- Final approvals from the Building Division showing the dwelling and systems are permitted.
- Site and floor plans, including bedroom count and required onsite parking.
- For NUCs: evidence the unit was used as an STVR before the law took effect and proof of required neighbor notifications.
- County fees for STVR applications and NUC renewals.
Get the latest checklists and forms here: Hawaiʻi County STVR application packet
Advertising and onsite rules
Your online and print listings must show your County STVR registration number or NUC number. The State also expects you to list your tax license numbers, typically GET and TAT, so enforcement staff can match ads to current registrations. Keep your numbers consistent across all platforms.
- County guidance and requirements: Planning Department STVR program
- State tax registration info: Hawaiʻi Department of Taxation GET guidance
Inside the unit, post your registration or NUC, plus the name and phone number of a reachable local contact who lives in Hawaiʻi County. Include house rules that cover quiet hours, onsite parking only, and no commercial events, and share them with every guest.
Taxes to plan for
Short‑term rental income in Hawaiʻi is subject to both GET and TAT.
- General Excise Tax, or GET, applies to your gross rental receipts and most fees. The statewide base is 4.0 percent, and counties may add a surcharge. See current guidance here: GET overview and county surcharges
- Transient Accommodations Tax, or TAT, applies to stays under 180 days. The state TAT base rate has been 10.25 percent through 2025, and many counties add a separate county TAT, commonly 3 percent. A clear summary is here: Hawaiʻi rental tax overview
- A statewide lodging “green fee” increases the state TAT by 0.75 percentage points beginning January 1, 2026, raising the state portion to 11 percent. Read more: Hawaiʻi’s green fee update
You must hold active GET and TAT accounts, collect the taxes from guests, and remit on schedule. Do not assume platforms will handle Hawaiʻi taxes for you. Confirm your obligations with the State: Hawaiʻi tax registration and guidance
Enforcement and penalties
Hawaiʻi County can issue Notices of Violation, order operations to stop, and assess fines. Repeated or ongoing violations may accrue daily penalties until you comply. Proposed county legislation has also explored enhanced penalties tied to advertising and continued noncompliance. For context on evolving policy, see this public document: Bill 121 context on enforcement tools
Quick checklist for buyers
- Ask the seller for the STVR registration number and, if applicable, a current NUC. Verify the expiration and renewal status with the County.
- Confirm the TMK and zoning with the County Planning Department. If condo, review CC&Rs and AOAO rules.
- Request final Building Division approvals and evidence of GET and TAT compliance.
- Confirm whether the registration or NUC remains with the property upon transfer.
- Consider a contract contingency that allows you to cancel if the County or HOA does not authorize short‑term use.
Find the County’s official program details here: Hawaiʻi County STVR resources
Quick checklist for sellers
- Provide buyers your STVR registration or NUC number and your current GET and TAT account numbers.
- Share accurate disclosures about short‑term rental use and any HOA or condo rules.
- Keep your tax filings and County registrations current so the buyer’s due diligence is clean and timely.
Work with a local expert
If an STVR is part of your plan in Kailua‑Kona, the details matter. A seasoned advisor helps you verify zoning, gather the right documents, and position your property correctly in the market. For tailored guidance and white‑glove representation, please reach out to me at 808.938.3910 or email me.
FAQs
What is a legal STVR in Kailua‑Kona?
- A dwelling rented for 30 days or less where the owner or operator does not live on site, registered with the County under Ordinance 2018‑114 and Rule 23, and operated in line with County standards.
Can I start a new STVR in a Kona residential zone?
- Generally no. New STVRs are limited to resort and certain commercial or multi‑family zones. Residential and agricultural zones typically prohibit new STVRs unless a valid, grandfathered NUC exists.
What must be on my Airbnb or VRBO listing to comply?
- Include your County STVR registration or NUC number and list your Hawaiʻi GET and TAT tax license numbers so ads match your official records.
Do I need both GET and TAT accounts for my Kona rental?
- Yes. You register with the State for GET and TAT, collect the taxes from guests, and file returns on schedule.
How do I verify if a Kona property already has an STVR or NUC?
- Ask for the registration or NUC number, confirm the TMK and zoning with County Planning, and request documentation such as recent renewals or approvals.
What tax changes should I plan for in 2026?
- The state TAT increases by 0.75 percentage points on January 1, 2026 as part of Hawaiʻi’s green fee, raising the state portion of the TAT to 11 percent.
Let's Chat
Give me a call at 808.938.3910 or email me if you are interested in learning more about STVR in Kona or anything in general about life on the Big Island of Hawaii.
Attribution: Article provided Luxury Presence
